after the adjustments suggested by Groff,到底是什么

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NO.PZ201602060100000202

问题如下：

2. Rolby’s net profit margin for the year ended 31 December 2009, after the adjustments suggested by Groff, is closest to:

选项：

6.01%.

6.20%.

6.28%.

解释：

B is correct.

Rolby’s adjusted net profit margin must be computed using net income (NI) under FIFO and excluding charges for increases in valuation allowances.

NI (adjusted) = NI (FIFO method) + Charges, included in cost of goods sold for inventory write-downs, after tax = $327 million + 15 million × (1 – 30%) = $337.5 million Therefore, adjusted net profit margin equals:

Net profit margin = NI/Revenues = $337.5/$5,442 = 6.20%

after the adjustments suggested by Groff,到底是什么？没有懂为什么NI要加15（1-t）

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纠纠_品职答疑助手 · 2021年06月22日

嗨，从没放弃的小努力你好：

after the adjustments suggested by Groff,到底是什么?

答：在题目中提到为了保持公司可比性，Goff希望调成统一的模式：

Goff 决定用把原来LIFO的模式变成FIFO的模式，并且取消valuation allowance的计提。

Rolby的net income本身就是FIFO下的，所以只需要调整write down就行了。2009年的inventory write down 是15，但是write down是税前的所以还要调整税收的影响就15（1-t)。

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努力的时光都是限量版，加油！

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NO.PZ201602060100000202 问题如下 Robert Groff, equity analyst, is preparing a report on Crux Corp. part of his report, Groff makes a comparative financianalysis between Crux anits two main competitors, RolCorp. anMikko InCrux anMikko report unr US GAanRolreports unr IFRS. Groff gathers information on Crux, Rolby, anMikko. The relevant financiinformation he compiles is in Exhibit 1. Some information on the instry is in Exhibit 2. Exhibit 1. SelecteFinanciInformation (US$ Millions) *This es not matthe change in the inventory valuation allowanbecause the valuation allowanis receto reflethe valuation allowanattacheto items solanincreasefor aitionnecessary write-wns.Exhibit 2. Instry InformationTo compare the financiperformanof the three companies, Groff cis to onvert LIFO figures into FIFO figures, anaust figures to assume no valuation allowanis recognizeany company.After reang Groff’s aft report, his supervisor, Rachel Borghi, asks him the following questions:Question1, Whicompany’s gross profit margin woulbest reflecurrent costs of the instry?Question 2, WoulRolby’s valuation methoshow a higher gross profit margin thCrux’s unr inflationary, a flationary, or a stable priscenario?Question3, Whigroup of ratios usually appears more favorable with inventory write-wn? Rolby’s net profit margin for the yeen31 cember 2009, after the austments suggesteGroff, is closest to: A.6.01%. B.6.20%. C.6.28%. B is correct.Rolby’s austenet profit margin must computeusing net income (NI) unr FIFO anexclung charges for increases in valuation allowances.NI (auste = NI (FIFO metho + Charges, incluin cost of goo solfor inventory write-wns, after t= $327 million + 15 million × (1 – 30%) = $337.5 million Therefore, austenet profit margin equals:Net profit margin = NI/Revenues = $337.5/$5,442 = 6.20% 如题

2023-10-21 21:29 1 · 回答

NO.PZ201602060100000202 6.20%. 6.28%. B is correct. Rolby’s austenet profit margin must computeusing net income (NI) unr FIFO anexclung charges for increases in valuation allowances. NI (auste = NI (FIFO metho + Charges, incluin cost of goo solfor inventory write-wns, after t= $327 million + 15 million × (1 – 30%) = $337.5 million Therefore, austenet profit margin equals: Net profit margin = NI/Revenues = $337.5/$5,442 = 6.20% NI不是本来就是税后么？为什么还要*（1-t）？

2021-05-05 14:41 1 · 回答

NO.PZ201602060100000202 6.20%. 6.28%. B is correct. Rolby’s austenet profit margin must computeusing net income (NI) unr FIFO anexclung charges for increases in valuation allowances. NI (auste = NI (FIFO metho + Charges, incluin cost of goo solfor inventory write-wns, after t= $327 million + 15 million × (1 – 30%) = $337.5 million Therefore, austenet profit margin equals: Net profit margin = NI/Revenues = $337.5/$5,442 = 6.20% 就是a的抵减项对吗为什么调整的时候要乘以1/t呢

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2020-08-16 23:41 1 · 回答

after the adjustments suggested by Groff,到底是什么

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